2018 (10) TMI 575

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....egal, for the Appellant in both the Appeals. Mr. Karan Adik with Mr. Ram Ochani, for the Respondent in both the Appeals. P.C.: These two Appeals under Section 130 of the Customs Act, 1962 (the Act), challenge the common order dated 26th June, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).   2. Mr. Shah, learned Counsel in support of the two A....

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....i.e. the two Appellants before us but also relates to Gandhar Oil Refinery (I) Ltd., Sah Petroleum Ltd. and M/s. Apar Industries Ltd., and their employees. The common impugned order dated 27th June, 2016 was challenged by Gandhar. Oil Refinery (I) Ltd., Sah Petroleum Ltd., and Apar Industries Ltd., being Customs Appeal (L) Nos.76 of 2016, 25 of 2016 and 22 of 2016 along with their employees before....